PR8

Guidance notes on use of this form

Employment by the University of Warwick

  • All individuals who perform work for any department at the University of Warwick will automatically be subject to deduction of Income Tax and Class 1 National Insurance contributions.
  • However, HMRC have an exception to this rule (ESM 4504) which applies only to a visiting lecturer who gives a one-off talk or short series of talks about which he or she has specialist knowledge and which are not part of the core curriculum.
  • The individual must sign the declaration on the front of this form, otherwise Income Tax and National Insurance will be deducted from the payment.
  • This form and declaration must be completed on each and every occasion when a payment is initiated.
  • The individual will be paid gross, i.e. no PAYE/NI deductions will be made from the payment.
  • The individual must declare these payments from the University of Warwick on their UK self-assessment tax returns (or, in the case of foreign visitors, to the appropriate tax authorities) and ensure that all taxation is properly accounted for.The University of Warwick will not issue a P60 at the end of the tax year.

This form must NOT be used

1)For an external individual who gives a lecture, or a short series of lectures,on topics which are part of the core curriculum. Any payments to such individuals must be authorised on form “Request for Payment to Individuals not on Monthly Salaries Payroll” and will be paid on the Variable monthly payroll (VAM).

2)For existing members of University of Warwick staff. All additional payments must be requested on form “Request for Additional Payments to Staff on the Monthly Salaries Payroll”(SAL)

3)For external individuals whose work is not in the nature of giving a one-off lecture on a specialist topic.

If you have a query relating to this, please contact the Payroll Office on telephone number: 024 765 74444 or email:

Name: / Vendor Number (leave blank if this is your first payment from the University of Warwick)
300_ _ _ _ _
Address: / E-mail: (for remittance advice)
Bank Account Details: Additional information for Foreign Bank Accounts
Account Holder:
Bank Name:
Bank Address
Sort Code:
Bank Account No: IBAN
Building Society Roll. No: SWIFT
Routing (if applicable)
Details of Payment Requested: (the total payable to foreign bank accounts should be given in the relevant currency)
Date of Lecture:
Description of Lecture: £
Other costs (receipts must be attached): £
Total to be paid:
£
Declaration by External Individual:
I have read the guidance notes and understand that I must declare this payment on my UK self-assessment tax return (or, in the case of foreign visitors, any other income return that may be required by the relevant authorities).
I understand that HMRC may require the University of Warwick to provide details of this payment.
Signed:______Date:______
General Ledger Code / Cost Centre/Project Code / WBS / £ / p / Description
2382 13
Authorised by Budget Holder:
______ / Please Print Name & Title: / Date:
Financial Administrator/Manager: I confirm that this meets the criteria specified overleaf& authorise payment ______ / Date:
For use in Payroll Office /

Claim Checked By

/ Voucher number
Date received: